Course unit code:
N424Z6_4B
Course unit title:
Fundamentals of Tax System
Mode of delivery, planned learning activities and teaching methods:
lecture – 1 hour weekly (on-site method)
seminar – 1 hour weekly (on-site method)
Credits allocated:
2
Recommended semester:
Biotechnológia – bachelor (full-time, attendance method), 3. semester
Chemical Engineering – bachelor (full-time, attendance method), 5. semester
Chemistry, Medical Chemistry and Chemical Materials – bachelor (full-time, attendance method), 5. semester
Potraviny, výživa, kozmetika – bachelor (full-time, attendance method), 5. semester
Automation, Information Engineering and Management in Chemistry and Food Industry – bachelor (full-time, attendance method), 3. semester
Level of study:
1.
Prerequisites for registration:
none
Assesment methods:
Students will write 2 tests during the semester. Students will successfully pass the tests if the earn at least 26 points. Students will get credits for the course if they successfully pass the written tests.
Learning outcomes of the course unit:
The listener has knowledge about the subject of the tax system. He obtains basic information about managing public finances and implications of tax laws on the business decisions of tax subjects. He is able to work with the paragraph version of Slovak tax laws and apply tax regulations in solving practical tax problems, filling in and interpreting tax declarations.
Course contents:
The concept of tax, functions of taxes in fiscal governmental politics
Classification of taxes
Tax subject
Tax object
Tax basis
Tax rate
Secondary tax elements
Tax system in Slovak republic
Value added tax
Excise duties
Income tax
Recommended or required reading:
Basic:
  • HRČKA, Š. Daňové zákony 2014. Bratislava: Perex a.s. , 2014.
  • ĎURANA, R. Taxation in Europe 2013. Bratislava: IREF, 2013.
  • LENÁRTOVÁ, G. Daňové systémy. Bratislava : Ekonóm, 2004. 264 p. ISBN 80-225-1742-9.
Recommended:
  • BARAN, D. Kapitálový trh a podnikové financie. Bratislava: STU, 2003.
  • HARUMOVÁ, A. Dane v teórii a v praxi. Bratislava: IURA EDITION, 2002.
Language of instruction:
Slovak
Assessed students in total:
39

A 53.8 %

B 23.1 %

C 20.5 %

D 2.6 %

E 0 %

FX 0 %

Course supervisor:
doc. Ing. Irina Bondareva, PhD.
Last modification:
16. 1. 2018

Department:
Department of Management

AIS: 2018/2019   2017/2018  

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